studentID    studentCode   studentFees
 ---------    ---------     -----------
 100            04            10
 101            04            5
 102            04            10
 103            05            10
 104            05            10


Output:
	  studentID   student04Code student04Fees  student05Fees  student05Code
	 ---------    ---------     -----------     -------------  ------------
	 100            04            10              NULL           NULL
	 101            04            5               NULL           NULL
	 102            04            10              NULL           NULL 
	 103            Null          Null            10             05
	 104            Null          Null            10             05

SELECT
	S.studentID
	,CASE WHEN studentCode ='04' THEN studentCode ELSE NULL END AS student04Code
	,CASE WHEN studentCode ='04' THEN studentFees ELSE NULL END AS student04Fees
	,CASE WHEN studentCode ='05' THEN studentCode ELSE NULL END AS student05Code
	,CASE WHEN studentCode ='05' THEN studentFees ELSE NULL END AS student05Fees
FROM @tSample AS S

DECLARE @columns NVARCHAR(MAX)
		,@columnsFees NVARCHAR(MAX)
		,@columnsAntet NVARCHAR(MAX)
		,@sql NVARCHAR(MAX);
SET @columns = N'';
SET @columnsFees =N''
SET @columnsAntet = N'';


SELECT @columns += N', ' + QUOTENAME(Name)
  FROM (SELECT S.studentCode AS Name FROM #tmpSample AS S
		GROUP BY S.studentCode) AS x;
SELECT @columnsFees += N', ' + QUOTENAME('F'+Name)
  FROM (SELECT S.studentCode AS Name FROM #tmpSample AS S
		GROUP BY S.studentCode) AS x;

SELECT @columnsAntet += N', ' + QUOTENAME(Name) + 'AS student'+Name+'Code, '
			+ QUOTENAME('F'+Name) + 'AS student'+Name+'Fees'
  FROM (SELECT S.studentCode AS Name FROM #tmpSample AS S
		GROUP BY S.studentCode) AS x;

SET @sql = N'
SELECT studentID ,' + STUFF(@columnsAntet, 1, 2, '') + '
FROM
(
  SELECT studentID,studentCode, ''F''+studentCode AS studentCodeFees , studentFees FROM #tmpSample
) AS j
PIVOT
(
  MAX(studentFees) FOR studentCodeFees IN ('
  + STUFF(REPLACE(@columnsFees, ', p.[', ',['), 1, 1, '')
  + ')
) AS p
PIVOT
(
  MAX(studentCode) FOR studentCode IN ('
  + STUFF(REPLACE(@columns, ', p.[', ',['), 1, 1, '')
  + ')
) AS R;';
PRINT @sql;
EXEC sp_executesql @sql;

studentID	student04Code	student04Fees	student05Code	student05Fees
100	04	10	NULL	NULL
101	04	5	NULL	NULL
102	04	10	NULL	NULL
103	NULL	NULL	05	10
104	NULL	NULL	05	10